TXtax_abatementpct_of_tax

Agricultural, Timber, and Wildlife Management Special Valuations

TX-AGRI-SPECIAL-VALUATION · Texas

Summary

Property tax special valuations for landowners operating qualifying agricultural, timber, or wildlife management operations. Assessed at use value rather than market value.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: —
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (2)

seed_pending_subpage_pull: true
edge_of_scope: landowner_agricultural_specific

Source

https://comptroller.texas.gov/taxes/property-tax/

Texas Tax Code §23.42, §23.51, §23.521; Texas Comptroller

Last verified: 2026-04-22

Deferred: full mechanics on Comptroller sub-page. Non-CIT base: property_tax_local (local valuation). Narrow scope: agricultural and land-use specific, edge-of-scope for business MVP.